Skip to main content
shopping_cart

Your shopping cart is empty

Small business CGT concessions - case studies

Published on 12 Sep 02 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper discusses small business CGT concessions, including the controlling individual and CGT concession stakeholder test, analysis of the maximum net asset value test and the connected entities rule, application of the rules to a chain of entities within a group and structuring for the concessions.

Author profile:

Dr Mark Pizzacalla CTA
Mark is Partner-in-Charge of the Private Clients practice at BDO Melbourne as well as being integrally involved in the firm's Tax and Advisory practice. Mark's focus is on both strategic tax advisory and tax compliance as they relate to the private client sector. Mark is a regular speaker on taxation issues, and a prolific writer having contributed significant tax commentary through his numerous articles, publications and conference papers. Mark has been regularly interviewed on Lateline Business in relation to current taxation issues, and is one of the few tax practitioners that has had his work cited in Australia's Parliament. Mark is a current member of The Tax Institutes Technical Committee, and former Chair of The Tax Institutes National SME Sub-Committee. Mark has been appointed by the Federal Government to the Board of Taxation - a non-statutory Board charged with contributing a business and broader community perspective in improving the design of taxation laws and their operation. Current at 06 September 2016 Click here to expand/collapse more articles by Mark PIZZACALLA.
 

This was presented at 41ST VICTORIAN STATE CONVENTION - "IT'S NOT ALL BLACK & WHITE".

Get a 20% discount when you buy all the items from this event.

Individual sessions



Trusts and company loans - case studies

Author(s):  Theo SAKELL

Materials from this session:

Consolidation

Author(s):  Peter MURRAY

Materials from this session:



Distributions by corporate tax entities

Author(s):  Richard SHADDICK

Materials from this session:







Managing your PI risk

Author(s):  Howard OBST

Materials from this session:

GST audits and cooperative compliance

Author(s):  Ed BIBER

Materials from this session:


Transfer pricing

Author(s):  David LEWIS

Materials from this session:



Part IVA: future issues

Author(s):  Tony PAGONE QC

Materials from this session:

Further details about this event:

 

Copyright Statement